Record Display for the EPA National Library CatalogRECORD NUMBER: 2 OF 5
|Main Title||Background Document for the Financial Test and Municipal Revenue Test Financial Assurance for Closure and Post-Closure Care: Appendix A and B.|
|CORP Author||Environmental Protection Agency, Washington, DC. Office of Solid Waste.|
|Additional Subjects||Financial management ; Hazardous materials ; Waste disposal ; Closures ; Facilities ; Waste treatment ; Assets ; Liabilities ; Businesses ; Regulations ; Bonds(Finance) ; Bankruptcy|
The Background Document and Appendices describe the analysis and development the financial test for closure and post-closure care financial responsibility. Financial assurance is required to be established by owners or operators of hazardous waste management facilities under RCRA, Subtitle C Section 3004. The financial requirements can be found in 40 CFR Parts 264 and 265, Subpart H. The Background Document also explains why a municipal revenue test providing adequate assurance could not be developed.